{"created":"2021-03-01T06:32:52.421424+00:00","id":27201,"links":{},"metadata":{"_buckets":{"deposit":"e4f74804-09ad-46b9-9a10-f0c3480abb33"},"_deposit":{"id":"27201","owners":[],"pid":{"revision_id":0,"type":"depid","value":"27201"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00027201","sets":["163:164:1432:1445","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Corporate Financial Policy: Bourbon Corporation"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"307","bibliographicPageStart":"289","bibliographicVolumeNumber":"92","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集"},{"bibliographic_title":"新潟大学経済論集","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"この論文の目的は，株式会社ブルボンが，1985 年から2011 年までの27 年間，どのように企業成長をファイナンスしてきたのかを検証し，その財務政策を考察することにある．ブルボンは50 年を超える上場の歴史を持っている．過去，8 回，増資し，それらはすべて株主割当による額面発行増資だった．そのため，増資にさいして，株式価格に影響されることも，株主構成を変化させることもなかった．これが財務政策だった．ところが，1991年と1993 年に実施した増資を調べてみると，十分な現金を保有している状況にあり，どうしても資金調達しなければいけない財務状況だったのかどうか，説得力に欠ける．2009年，財務政策が問われる転機が訪れる．ブルボンは連結子会社9 社を吸収合併し，親会社と子会社の間の株式持ち合いを解消する．その過程で，株主構成が変化し，発行済み株式の17.5% にあたる大量の自己株式を保有することになる．この自己株式を消却するか，放出するか．ブルボンは株式市場と向き合う新たな財務政策を検討する時期にある．","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"158538","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Saito, Tatshuhiro"}]}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学経済学会"}]},"item_7_select_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00183269","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02861569","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 達弘"}],"nameIdentifiers":[{"nameIdentifier":"158537","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-20"}],"displaytype":"detail","filename":"92_289-307.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"92_289-307.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/27201/files/92_289-307.pdf"},"version_id":"fe434c50-72e2-4627-bd34-d758bf768c5d"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"株式会社ブルボンの財務政策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株式会社ブルボンの財務政策"},{"subitem_title":"株式会社ブルボンの財務政策","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1445"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-06-04"},"publish_date":"2012-06-04","publish_status":"0","recid":"27201","relation_version_is_last":true,"title":["株式会社ブルボンの財務政策"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:57:04.300751+00:00"}